TaxTMI 
TaxTMI 
2014 (12) TMI 550
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....14<br>ST/40143/2014, ST/40144/2014, ST/40145/2014 - FINAL ORDER NOs. 40578-40580/2014<br>Service Tax<br>Shri Pradip Kumar Das and Shri R. Periasami, JJ. For the Appellant : Shri S. Janakiraman, Adv. For the Respondent: Shri P. Arul, Supdt.-AR JUDGEMENT Per Pradip Kumar Das: Common issue involved in these appeals and, therefore, all are taken up together for disposal. All these appeals have b....
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....arketing Society Ltd., as under:- The Petitioner above named submits that there has been a delay of 215 days in preferring the said appeal before the Hon'ble Tribunal against the impugned Order-in-Appeal passed by the learned Commissioner of Central Excise (Appeals), Salem and the delay was on account of the fact that electi....
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....peal within the stipulated time. 4. On a perusal of all the COD applications, we find that the delay was caused due to the elections to various Co-operative Societies, which were in full swing in Tamil Nadu at the time of receipt of the Order-in-Appeal. 5. In this context, the learned Authorised Representative on behalf of the Revenue placed the Notification dated 15.12.2013 of Election Notifica....
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....s made. 7. On the other hand, the learned Authorised Representative for the Revenue placed the documents from the website that the election in respect of these applicants was held during the period from 09.05.2013 to 10.06.2013. It is seen that the papers were signed by the Sub-Registrar/Managing Director. Therefore, the reasons for delay in filing the appeal for election has no substance. The Ho....